R15-3-402. Tax Return Filing Requirements for a Spirituous or Vinous Liquor Wholesaler

On or before the statutory deadline each month, each spirituous or vinous liquor wholesaler shall file a return on a form prescribed by the Department. The return shall show the following: 1. Taxpayer’s name, mailing address, business address, liquor license number issued by the Department of Liquor Licenses and Control, and identification number; 2. The itemized quantity of spirituous or vinous liquor sold during the month the tax accrued, listed by purchaser and invoice number; 3. The itemized quantity of spirituous or vinous liquor received during the month the tax accrued, listed by supplier and invoice number; 4. The total quantity of spirituous or vinous liquor available at the beginning and at the end of the month the tax accrued; 5. The itemized quantity of tax-free sales of spirituous or vinous liquor during the month the tax accrued, listed by purchaser and invoice number; 6. The itemized quantity of out-of-state sales of spirituous or vinous liquor during the month the tax accrued, listed by purchaser and invoice number; 7. The itemized quantity of spirituous or vinous liquor sold to other licensed Arizona wholesalers during the month the tax accrued, listed by purchaser and invoice number; 8. The total quantity of spirituous or vinous liquor sold in Arizona during the month the tax accrued; 9. The amount of luxury tax accrued during the month; and 10. Supporting documentation for the information provided in the return.